Problem:Project Budget was for 1,000 hours of part-time nurses services at $40.00 per hour, for
a total cost of $40,000. It was expected that these nurses' woruld treat 2,000 patients. After
the flu season was over, it turned out that the total spent on part-time nurses' was $50,000.
The nurses' worked 1,200 hours and 2,600 patients were treated. Calculate the varriances.
Was the overall result favorable or unfavorable?